2019 subject and author indexes

This index lists items included in the print issues of The Tax Adviser published from January through December 2019. Entries show the issue (by month) and the page number on which the item can be found. Entries are arranged by topic and then alphabetically within each topic.

For a list of authors who contributed to the 2019 issues of The Tax Adviser, click here. The author index includes authors of feature articles as well as contributors to and editors of various Tax Adviser columns.

BANKRUPTCY & INSOLVENCY
— Tax credits in bankruptcy. Jan 19:75.

CHARITABLE CONTRIBUTIONS
— Charitable gift annuities. Mar 19:220.
— Conservation easements. Mar 19:224.
— Donor-advised funds. Mar 19:220.
— Private foundations. Mar 19:220.
— Supporting organizations. Mar 19:222.

CONSOLIDATED GROUPS
— Net operating loss waivers. Sep 19:623.

CONSOLIDATED RETURNS
— Excess business interest limitation. May 19:315.
— Excess loss accounts. May 19:316.
— Global intangible low-taxed income for controlled groups. Jan 19:13.
— Investment adjustment rules. May 19:316.
— Net operating losses. May 19:315.
— Sec. 382 limitation on built-in losses. May 19:315.
— Separate return limitation year. May 19:315.

CORPORATIONS & SHAREHOLDERS
— Built-in gains and losses. Dec 19:812.
— Conversion to an LLC. Jun 19:478.
— Dividends-received deduction. Feb 19:97.
— Exchange-traded funds. Feb 19:97.
— Global intangible low-taxed income regime. Jan 19:13, 42, 45, Feb 19:108, 112, Apr 19:252, 257, Jun 19:466, Aug 19:573.
— Notional principal contracts. Feb 19:97.
— Qualified small business stock. Apr 19:241.
— Reorganizations, type D. Apr 19:242, May 19:384.
— Spinoff rulings. Jun 19:399.
— State net operating losses. Feb 19:146.
— Stock redemption. Nov 19:747.

CREDITS AGAINST TAX
— Credits in bankruptcy. Jan 19:75.
— Foreign tax credit. Mar 19:169.
— Premium tax credit. Jan 19:9.
— R&D tax credit. Dec 19:815.
— R&D tax credit, qualifying research expenditures. Feb 19:102.

DEPRECIATION
— Automobiles. Nov 19:743.
— Bonus depreciation. Feb 19:103, Dec 19:811.
— Bonus depreciation for vehicles. May 19:311.

EMPLOYEE BENEFITS & PENSIONS
— Cross-border compensation. Jun 19:403.
— Family and medical leave. Jan 19:20.
— General business credits. Jan 19:20.
— Nonqualified stock options. Dec 19:810.
— Pension plan inflation adjustments. Jan 19:7.
— Sec. 83(b) elections. Jun 19:403.
— Sec. 409A nonqualified stock options. Jun 19:403.
— Stock-based compensation. May 19:318.
— Treaties. Jun 19:404.

EMPLOYMENT TAXES
— Award for lost working time. May 19:388.
— Employee vs. independent contractor. Dec 19:816.

ESTATES, TRUSTS, & GIFTS
— Basic exclusion amount. Nov 19:779.
— Basis step-up. Aug 19:556.
— Business entity selection and estate planning. Dec 19:818.
— Charitable contribution deduction. Nov 19:782.
— Charitable contributions. Dec 19:819.
— Charitable remainder unitrusts. Oct 19:714.
— Deceased spouse unused exclusion. Aug 19:555.
— Deductions, administration expenses. Oct 19:713.
— Distributable net income. May 19:324.
— Donation substantiation. Dec 19:822.
— Estate and gift clawback. Feb 19:92.
— Estate planning. Aug 19:554.
— Estate tax exemption. Aug 19:555.
— Generation-skipping transfer tax. Aug 19:554.
— Gifts, completed. Nov 19:778.
— Grantor trusts. Aug 19:557.
— Joint trusts. Aug 19:557.
— Marital deduction. Nov 19:783.
— Post-death income. Nov 19:784.
— Revocable trusts. Aug 19:557.
— Split-dollar insurance agreements. Dec 19:842.
— State estate and inheritance taxes. Aug 19:555.
— State income taxes. Nov 19:748.
— Tax-exempt trusts and Sec. 199A. Nov 19:751.
— Transfers, and retained interests. Dec 19:844.
— Trust accounting income. May 19:324.
— Trust or estate charitable contribution. Dec 19:822.
— Trusts, and distributable net income. Sep 19:625.
— Trusts, and miscellaneous itemized deductions. Sep 19:625.
— Trusts, scrivener’s errors. Oct 19:718.
— Trusts, simple vs. complex. May 19:325.
— Trusts, swap powers. Sep 19:624.
— Unified estate and gift tax exemption. Feb 19:92.
— Valuation, of artwork. Nov 19:778.
— Valuation, of shares or interests. Nov 19:781.

EXCISE TAXES
— Frequent flyer miles. Jun 19:405.
— Refunds. Jun 19:405.

EXEMPT ORGANIZATIONS
— Operational test. Jun 19:408.
— Private foundations. Jun 19:408.
— Supporting organizations. Jun 19:408.
— Tax-exempt trusts and Sec. 199A. Nov 19:751.

EXPENSES & DEDUCTIONS
— Aggregation. May 19:326.
— Annual compensation deduction limit. Feb 19:107.
— Business expenses. Feb 19:158.
— Business interest deduction limit. Apr 19:244.
— Business interest expense. Mar 19:169.
— Capital expense. Feb 19:99.
— Capitalization, and facilitative costs. Oct 19:689.
— Cap on SALT deduction. Jun 19:398.
— Charitable contributions, substantiation. Mar 19:173.
— Commitment fees. Feb 19:99.
— Compensation limit grandfather rule. Feb 19:107.
— Meal and entertainment expenses. Jan 19:24.
— Moving expenses. Jan 19:22.
— Parking fringe benefits. Mar 19:166.
— Partnership-related debt. Apr 19:300.
— Performance-based compensation. Feb 19:107.
— Personal expenses. Feb 19:158.
— Qualified business income (QBI) deduction. Apr 19:234, 243, May 19:326, Jul 19:504, Dec 19: 810, 823.
— QBI deduction, calculation. May 19:312.
— QBI deduction, and publicly traded partnership income. May 19:333.
— QBI deduction, and REIT dividends. May 19:333.
— QBI deduction, and tax-exempt trusts. Nov 19:751.
— Qualified transportation fringe benefit. Apr 19:249.
— Rental real estate. Dec 19:810.
— Separate trade or business. Jul 19:504.
— Success-based fees. Feb 19:106.
— Tax benefit rule. Jun 19:398.
— Trade or business. Apr 19:244, May 19:326.
— Unrelated business income tax. Apr 19:249.
— W-2 wages. May 19:331.

FOREIGN INCOME & TAXPAYERS
— Base erosion. Feb 19:112.
— BEAT. Feb 19:112, Mar 19:170.
— Combined reporting. Sep 19:632.
— Competent authority. Oct 19:694.
— Constructive ownership of stock. Feb 19:114.
— Controlled foreign corporations. Jan 19:10, 45, Feb 19:114, Apr 19:252, May 19:334, Jun 19:411, Oct 19:692.
— Country-by-country reporting. Jan 19:26.
— Cryptocurrency. Apr 19:256.
— Digital economy. Oct 19:706.
— Digital transactions. Jan 19:6.
— Dividends-received deduction. Apr 19:258, May 19:336.
— Economic nexus. Oct 19:706.
— Foreign base company income. Jun 19:411.
— Foreign-derived intangible income. Feb 19:112, Apr 19:253, Jun 19:466, Aug 19:573.
— Foreign tax credit. Mar 19:169, Apr 19:257.
— Global intangible low-taxed income. Jan 19:45, Feb 19:108, 112, Apr 19:252, Aug 19:573.
— Global intangible low-taxed income deduction. Apr 19:257.
— Global intangible low-taxed income inclusions. Jan 19:13.
— Global intangible low-taxed income and state taxes. Jun 19:466.
— Indirect foreign tax credits. Oct 19:692.
— Investment of earnings in U.S. property. May 19:334.
— Multinational corporations. Oct 19:706.
— Organisation for Economic Co-operation and Development. Jan 19:26, Feb 19:111.
— Sec. 956 inclusion. Jan 19:10.
— Sec. 962 election. Oct 19:694.
— Sec. 965 basis election. Jan 19:26.
— Sec. 965 transition tax. Jan 19:26, Apr 19:237, Oct 19:691, Nov 19:752.
— Sec. 965(h) election. Nov 19:752.
— State taxes. Sep 19:633.
— Subpart F, high-tax exception. Jun 19:411.
— Triggering events. Nov 19:754.
— Unitary group. Sep 19:633.
— United States-Germany Income Tax Treaty. Oct 19:694.
— U.S. shareholders. May 19:334.
— Value chain. Feb 19:111.
— Water’s edge. Sep 19:633.
— Worldwide combined reporting. Sep 19:632.

GAINS & LOSSES
— Aggregation of business activities. Feb 19:119.
— Alternative minimum tax. Nov 19:770.
— At-risk rules. Feb 19:119.
— Capital gain or loss netting. Nov 19:769.
— Collectible gain or loss. Nov 19:767.
— Constructive sale. Jan 19:30.
— Excess business losses. May 19:337.
— Gains, and qualified opportunity fund deferral or exclusion. May 19:356, Aug 19:585.
— Involuntary conversion. Apr 19:264.
— Like-kind exchanges. Oct 19:695.
— Long-term capital gain. Jan 19:28, Nov 19:767.
— Material participation. Nov 19:755.
— Net investment income tax. Nov 19:771.
— Partnerships, and investing in qualified opportunity funds. May 19:356, Aug 19:585.
— Patent rights transfer. Apr 19:302.
— Personal property, and like-kind exchanges. Oct 19:695.
— Player trades. Jul 19:536.
— Principal residence. Apr 19:264.
— Publicly traded partnerships. Apr 19:276.
— Qualified business income deduction. Nov 19:770.
— Qualified opportunity funds. May 19:363, Aug 19:585.
— Qualified opportunity zones. Feb 19:117, May 19:357, Aug 19:585, Dec 19:825.
— Real estate, in qualified opportunity zones. May 19:371, Aug 19:587.
— Rental real estate safe harbor for Sec. 199A. Apr 19:238.
— Safe harbor, sports team contracts. Jul 19:536.
— Sports contracts. Jul 19:536.
— State and local taxes. Nov 19:771.
— State net operating losses. Feb 19:146.
— Trade or business. May 19:338, Nov 19:755.
— Variable prepaid forward contracts. Jan 19:28.

GROSS INCOME
— Award for lost working time. May 19:388.
— Capital contributions. Jun 19:414.
— Employer-provided automobile. Nov 19:743.
— Life insurance, and taxable death benefits/reportable policy sales. Sep 19:635.
— Life insurance premiums. Jan 19:82.
— Membership fees. Nov 19:757.
— Private company equity grants. Mar 19:167.
— SALT refunds. Jun 19:398.
— Sports franchises. Nov 19:757.
— State and local tax incentives. Jun 19:414.
— Tax benefit rule. Jun 19:398.

INDIVIDUALS
— Alimony. Mar 19:202.
— Business use of home. Sep 19:646.
— Cancellation of debt. Sep 19:642.
— Cancellation-of-debt income. Mar 19:197.
— Capital expenditures. Sep 19:645.
— Charitable contributions. Mar 19:197.
— Child tax credit. Mar 19:195.
— Child’s unearned income tax (kiddie tax). Jul 19:518.
— Compensation for injuries or sickness. Mar 19:196, Sep 19:641.
— Constructive sale. Mar 19:205.
— Convenience of the employer. Sep 19:643.
— Deduction for qualified business income. Mar 19:201.
— Dependents, deductions and credits. Jun 19:439.
— Depreciation of luxury automobiles. Sep 19:646.
— Establishment Clause. Sep 19:641.
— Expenses for the production of income. Mar 19:202, Sep 19:645.
— Filing status. Jun 19:439.
— Foster care payments exclusion. Sep 19:643.
— Gain or loss. Sep 19:647.
— Gross income. Mar 19:195, Sep 19:641.
— Hobby losses. Mar 19:201, Sep 19:644.
— Individuals, and income tax rates. Jun 19:439.
— Innocent spouse relief. Mar 19:206, Sep 19:648.
— Insurance mandate. Jan 19:8.
— Involuntary conversion. Mar 19:205.
— Life settlement transaction reporting. Jun 19:400.
— Losses. Mar 19:197, Sep 19:643.
— Marriage tax penalty. Jun 19:438.
— Medical expenses. Mar 19:202.
— Moving expenses. Mar 19:202, Sep 19:645.
— Net operating losses. Sep 19:643.
— Passive activities. Mar 19:204, Sep 19:646.
— Passport revocation. Apr 19:288.
— Premium tax credit. Mar 19:195.
— Qualified opportunity zones. Sep 19:647.
— Qualified scholarships. Jul 19:522.
— Qualified tuition and related education expenses. Jul 19:519.
— Real property foreclosure COD. Sep 19:642.
— Rental value of parsonages. Sep 19:641.
— Self-employment income tax. Mar 19:205.
— Social Security benefits taxable. Sep 19:641.
— Standard industry fare level. Sep 19:641.
— Tax benefit items. Sep 19:642.
— Trade or business expenses. Sep 19:643.
— Transactions between related taxpayers. Sep 19:645.
— Transfers incident to divorce. Mar 19:205, Sep 19:647.
— Veterans disability severance payments. Mar 19:196.
— Withholding tax. Mar 19:195.

INTEREST INCOME & EXPENSE
— Affiliated service groups. Oct 19:696.
— Bonds. Jan 19:31.
— Business interest expense. Mar 19:169.
— Controlled foreign corporations. May 19:334.
— Interest. Jan 19:31.
— Interest expense, deduction limitation for controlled foreign corporations. May 19:342.
— Market discount income. Jan 19:31.
— Related parties. Oct 19:696.
— Sec. 163(j) interest limitation. Oct 19:696.

LLCs & LLPs
— Conversion from a C corporation. Jun 19:478.
— Spousal joint ventures. Apr 19:294.

MISCELLANEOUS
— Abbin, Byrle. Jun 19:398.
— Cloud computing. Nov 19:744.
— Digital content. Nov 19:744.
— Duties and tariffs. Jan 19:32.
— North American Free Trade Agreement. Jan 19:32.
— U.S.–Mexico-Canada Agreement. Jan 19:32.

PARTNERS & PARTNERSHIPS
— Allocations. Feb 19:156.
— At-risk rules. Apr 19:258.
— Basis. Feb 19:139, Apr 19:260.
— Bottom-dollar payment obligations. Feb 19:135.
— Carried interests. Feb 19:134.
— Centralized partnership audit regime. Jan 19:73, Feb 19:135, May 19:312, Aug 19:563.
— Disguised sales. Feb 19:135.
— Economic substance. Feb 19:139.
— Effectively connected income. Sep 19:631.
— Global intangible low-taxed income regime. Jan 19:45.
— Guaranteed payments. Dec 19:828.
— Master limited partnerships. Apr 19:277.
— Net profit allocations. Dec 19:828.
— Partnership agreements. Feb 19:156, Dec 19:828.
— Partnership-related debt. Apr 19:300, Nov 19:802.
— Partnership representative. Jan 19:72, Feb 19:136, Aug 19:563.
— Partnerships, and foreign transferors of interests in. Sep 19:631.
— Partnerships, interests in. Oct 19:703.
— Phantom equity. Oct 19:703.
— Publicly traded partnerships. Apr 19:277.
— Qualified business income deduction. Feb 19:133, Dec 19:828.
— Sec. 741 transactions. Feb 19:143.
— Sec. 754 election. Feb 19:143.
— Technical terminations. Feb 19:123, 140.
— Withholding, and transfers of partnership interests. Sep 19:631, Oct 19:700.

PERSONAL FINANCIAL PLANNING
— Divorce, finances, and taxes. Dec 19:829.
— Employing family members. Nov 19:800.
— Estate planning opportunities. Mar 19:218.
— Geriatric care managers. Jun 19:474.
— Life settlement transactions. Feb 19:152, Jun 19:452.
— Nonqualified stock options. Dec 19:860.
— Stock option planning. Dec 19:860.
 
PRACTICE & PROCEDURES
— AICPA advocacy. Oct 19:728.
— American opportunity tax credit, and preparer due diligence. May 19:374.
— Check-the-box elections. Jun 19:417.
— Child tax credit, and preparer due diligence. May 19:374.
— Clients with revoked passports. Apr 19:288.
— Collection Due Process hearing. Jan 19:57.
— Collection hold. Jan 19:57.
— Collection statute expiration date. Jan 19:57.
— Doubt as to collectibility. Jan 19:60.
— Doubt as to liability. Jan 19:61.
— Due diligence. Feb 19:93, May 19:374.
— Earned income tax credit, and preparer due diligence. May 19:374.
— Estimated tax. Apr 19:290.
— Fraud penalties. Dec 19:866.
— Head of household, and preparer due diligence. May 19:375.
— Industry issue resolution program. Mar 19:175.
— Installment agreement. Jan 19:62.
— IRS audits. Mar 19:175.
— Offer in compromise. Jan 19:60.
— Qualified business income deduction. May 19:376, Jul 19:536.
— Reasonable collection potential. Jan 19:59.
— Reliance on regulations. Jul 19:532.
— Rescission. Jun 19:416.
— Resolving tax liabilities. Jan 19:56.
— Sec. 965 transition tax. Apr 19:290.
— Sec. 9100 relief. Jun 19:417.
— Statements on Standards for Tax Services. Apr 19:234, Nov 19:788.
— Statute of limitation. Jan 19:57.
— Substantial-understatement penalty. May 19:376.
— Substitute-for-return procedure. Oct 19:726.
— Superseding returns. Jun 19:416.
— Transferee at law. Jan 19:68.
— Transferee in equity. Jan 19:68.
— Transferee liability. Jan 19:68.
— Uncollectible debt. Jan 19:59.
— Undue hardship. Jan 19:59.

PRACTICE MANAGEMENT
— Post-busy season tips. Jun 19:470.
— Security. Dec 19:856.
— Social media. Dec 19:856.
— Staff mentoring. Mar 19:214.
— Tax organizers. Dec 19:857.
— Tax preparation software. Sep 19:650.
— Technology. Dec 19:856.

PROCEDURE & ADMINISTRATION
— Alimony tax gap. Nov 19:742.
— CDP notices. Jan 19:57.
— Change-of-address requirements. Jun 19:482.
— Collection hold. Jan 19:57.
— Corporate spinoff rulings. Jun 19:399.
— Due-diligence requirements. Feb 19:93.
— Examinations, issue-based. Jan 19:37.
— Examinations, tip income. Jan 19:40.
— Form W-4. Jan 19:41.
— Fraud penalties. Dec 19:866.
— Income reallocation. Jan 19:78.
— Inflation adjustments. Feb 19:92.
— Installment agreements. Jan 19:59.
— IRS commissioner priorities. Feb 19:90.
— IRS compliance campaigns. Nov 19:758.
— IRS, Large Business and International Division. Jan 19:36.
— Life settlement transaction reporting. Jun 19:400.
— National taxpayer advocate priorities. Feb 19:91.
— Offers in compromise. Jan 19:60, 80.
— Passport revocation. Apr 19:288.
— Private debt collection program. Jan 19:64.
— PTIN fees. May 19:310, 390.
— Reportable transaction penalty. Jun 19:401.
— Restitution assessments. Mar 19:227.
— Substantial authority. Jan 19:69.
— Tips. Jan 19:38.
— Uncollectible status. Jan 19:59.
— Withholding, wages. Jan 19:41.

REAL ESTATE
— Depreciation, real property. Apr 19:293.
— Electing real property trades or businesses. May 19:342.
— Global intangible low-taxed income. Jan 19:42.
— Interest expense limitation. May 19:342.
— Passive activities, and real estate. Apr 19:294.
— Passive foreign investment company inclusion. Jan 19:42.
— Qualifying income. Jan 19:42.
— Real estate investment trust. Jan 19:42.
— Rental real estate safe harbor for Sec. 199A. Apr 19:234.
— Subpart F inclusions. Jan 19:42.
— Tangible property regulations. Apr 19:292.

S CORPORATIONS
— Back-to-back loans. Nov 19:763.
— BIG tax. Dec 19:864.
— Electing small business trusts. Mar 19:185, Apr 19:261, Nov 19:760.
— Electing small business trusts, nonresident alien beneficiaries. Oct 19:716.
— Eligible terminated S corporation. Mar 19:186.
— Grantor trusts. Apr 19:262.
— Incorporated pocketbook theory. Nov 19:763.
— Life insurance premium payments. Jan 19:82.
— Liquidations. Dec 19:864.
— Nonresident aliens, and ESBTs. Apr 19:261.
— Nonresident aliens, and S corporations. Nov 19:760.
— Qualified business income deduction, and S corporations. Mar 19:185.
— Qualified Subchapter S subsidiaries. Mar 19:189.
— Revoking S elections. Apr 19:296.
— Shareholder basis. Mar 19:190, Nov 19:762.

SPECIAL INDUSTRIES
— Accrual method, advance payments. Jun 19:418.
— Cannabis. Dec 19:831.
— Hemp, industrial. Dec 19:831.
— Like-kind exchanges. May 19:344.
— Marijuana. Dec 19:831.
— Marijuana, and disallowed business deductions. Dec 19:831.
— Qualified business income deduction. May 19:344.
— Royalties, mineral interests. Jun 19:418.
— Specified service trades or businesses. May 19:347.
— Trades or businesses definition. May 19:347.

STATE & LOCAL TAXES
— California earned income tax credit. Nov 19:764.
— Conformity. Mar 19:208.
— Debt, related-party. Jun 19:421.
— Digital economy. Oct 19:706.
— Domestic production activities deduction repeal. Mar 19:211.
— Due diligence. Aug 19:568.
— Economic nexus. Jun 19:424, Oct 19:706, 707.
— Foreign-derived intangible income. Jun 19:466.
— Global intangible low-taxed income. Jun 19:466.
— Interest expense deduction, and state taxes. Jun 19:421.
— Interest expense deduction limitation. Mar 19:209.
— Mergers and acquisitions. Aug 19:565.
— Multinational corporations. Oct 19:706.
— Net operating losses. Feb 19:146.
— New Jersey, Corporation Business Tax. Mar 19:180.
— Nexus. Feb 19:125, Sep 19:637, Dec 19:848.
— Oregon commercial activity tax. Sep 19:636.
— Passthrough entity state income tax. Jun 19:427.
— P.L. 86-272. Aug 19:568.
— Qualified business income deduction. Mar 19:210.
— Sales and use taxes. Feb 19:125, Jun 19:426.
— Sales tax, and marketplace facilitators. Jun 19:430.
— Sales tax exemptions for not-for-profits. Oct 19:707.
— Sales tax nexus. Aug 19:565, Dec 19:848.
— State tax credit for charitable contributions. Jun 19:428.
— Streamlined Sales & Use Tax Agreement. Jun 19:427.
— Taxation of federal pensions. May 19:310.
— Tax benefit rule. Jun 19:466. 
— Trust income. Oct 19:711.
— Wayfair case. Feb 19:125, Mar 19:180, Jun 424, Aug 19:565, Oct 19:707, Dec 19:848.

TAX ACCOUNTING
— Accounting methods. May 19:352.
— Accounting methods, accrual method. May 19:350, Jul 19:527.
— Accounting methods, cash or accrual. Jun 19:434.
— Accounting method changes. Jul 19:434.
— Accrual-basis accounting. May 19:350, Jul 19:527.
— Advance payments. Jan 19:10.
— Audit protection. Jul 19:515.
— Book-tax conformity. Mar 19:168.
— Businesses, small taxpayer exceptions. Aug 19:568.
— Controlled foreign corporations. Jul 19:515.
— Controlled groups. Aug 19:569.
— Depreciation. Jun 19:435.
— Domestic production activities deduction. Jun 19:436.
— Gross receipts. Aug 19:568.
— Interest, deduction limitations. Jun 19:422.
— Long-term contracts. Jan 19:10.
— Meals and entertainment. Jun 19:436.
— Mergers and acquisitions. Jul 19:527.
— Negative Sec. 263A adjustments. Feb 19:126.
— Small businesses, and gross receipts test. May 19:352, Dec 19:836.
— Tax shelters. Dec 19:838.
— Unearned revenue. Jul 19:527.
— Uniform capitalization rules. Feb 19:94, 126.

TAX EDUCATION
— Effective tax rate reconciliation. Aug 19:600.
— Financial planning education. Feb 19:152.
— Professor-prepared tax returns. May 19:378.
— Tax law changes. Nov 19:792.